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企业合并产生的商誉该如何处理一直是会计研究的热点和难点问题。在现代经济一体化、全球化发展趋势的背景下,企业间的合并活动将会越来越多,正确认识商誉的本质并进行恰当的会计处理显得越来越重要。本文从我国商誉处理规定入手,并结合企业合并实务处理中出现的困难,分析商誉处理仍存在的不足之处,进而提出相应改进措施,希望能够促进我国商誉会计处理的研究发展。
How to deal with the goodwill arising from business combination has always been a hot and difficult issue in accounting research. Under the background of modern economic integration and globalization, there will be more and more merger activities among enterprises. It is more and more important to correctly understand the nature of goodwill and conduct proper accounting treatment. This article starts with the handling of goodwill in our country and analyzes the problems existing in the handling of goodwill based on the difficulties in handling the business combination. Then, it puts forward corresponding improvement measures in the hope of promoting the research and development of goodwill accounting in our country.